In 2017, changes were again introduced in the design and preparation of payment documents for the transfer of taxes and insurance premiums. Below are the rules for filling out the fields new payment order- payment cards - for transferring personal income tax, UTII, simplified taxation system and insurance contributions to the Federal Tax Service of the Russian Federation and the Social Insurance Fund - social insurance. As well as the use of cash register systems in non-cash payments.

NEW PAYMENT ORDER - PAYMENT in 2019

When paying taxes and insurance contributions to the budget, use standard payment forms. The form and fields of the payment order, numbers and names of its fields are given in Appendix 3 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P.

What kind of estimate item should be filled out in the payment slip? The rules for filling out new payment orders in 2019 when transferring tax payments to the budget were approved by order of the Russian Ministry of Finance dated November 12, 2013. No. 107n. These rules apply to everyone who transfers payments to the budget system of the Russian Federation:

payers of taxes, fees and insurance premiums;
tax agents;
payers of customs and other payments to the budget.

A cash register is required for all non-cash payments.

The requirement for which payment methods must be used is changed. The law introduced the concept of “non-cash payment procedure”. Before the amendments, it required the use of cash register systems only for cash payments and non-cash payments using electronic means of payment (EPP). The definition of ESP is in the Law of June 27, 2011 No. 161-FZ “On the National Payment System”. This is for example:

bank card;
any electronic wallets;
online banking, etc.

CCP for non-cash payments: what has changed

Was

CCP is used when accepting or paying Money using cash and (or) electronic means of payment for goods sold, work performed, services provided...

It became

Cash register systems are used when accepting (receiving) and paying funds in cash and (or) by bank transfer for goods, work, services...

Since July 3, 2018, the law requires the use of cash register systems for any method of non-cash payment. For example, when paying by receipt or payment order through a bank. But additional checks will need to be punched only from July 1, 2019. Non-cash payments, except electronic means, were exempted from cash register transactions until July 1, 2019 (clause 4 of article 4 of Law No. 192-FZ dated July 3, 2018).

Answers to frequently asked questions

Is it now necessary to use cash register systems for non-cash payments with individuals?

Yes need. From July 1, 2018, it is necessary to use cash register systems, but only when making payments using electronic means of payment. For example, when paying through electronic wallets and online banking. There is a deferment for new non-cash payment methods until July 1, 2019. That is, when paying receipts and payment orders through an operator at a bank, cash register will need to be used only from July 1, 2019. This follows from paragraph 1 of Article 1.2, paragraph 21 of Article 1.1 of the Law of May 22, 2003 No. 54-FZ, paragraph 4 of Article 4 of the Law of July 3, 2018 No. 192-FZ.

Is it necessary to use cash register systems for non-cash payments with organizations and individual entrepreneurs?

No, for non-cash payments with organizations and individual entrepreneurs, it is not necessary to use cash register systems in principle. An exception is settlements with the presentation of an electronic means of payment. For example, when making payments using a card. If payments are made through the Client-Bank system, then cash register is not required. This is a non-cash payment without presenting an electronic means of payment. This is stated in the Law of May 22, 2003 No. 54-FZ.

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From June 2018, new rules for non-cash payments

These changes apply to all organizations and entrepreneurs.

From June 1, 2018, the rules for non-cash payments are changing (Law No. 212-FZ dated July 26, 2017). Previously, the bank could ask the client to clarify the payment order. The bank only rejected the payment if the customer did not respond. Now, after the bank has accepted the payment order, it must:

make sure that the payer has the right to dispose of the money;
check whether the payment meets the established requirements;
find out whether there is enough money in the account for payment;
carry out other procedures according to bank instructions.

According to the new rules, the bank cannot ask the client to clarify the contents of the payment. This means that from June 1, 2018, the bank formally has the right to refuse due to any error in the payment order (). The error can be corrected only if there is an internal bank instruction that allows you to request clarification from the client. For late payment due to inaccuracies in the payment, counterparties will have to pay a penalty or legal interest, and the Federal Tax Service will have to pay a penalty.

New rules for filling out payment orders for personal income tax from August 1, 2016
In field 110 When transferring taxes from 2015, you will not need to fill out field “110” and indicate the type of payment (penalties, interest, fine, debt). Tax authorities and funds can identify the type of payment by KBK.
Payment amount in words field 6 indicated only in paper payments; in the electronic version, the amount is not indicated in words.
In field 21 " " you need to write a number 5 , and before there were 3.
Note: Changes have been made to . The bank should not refuse to accept a paper payment order if the “Payment order” detail is filled in incorrectly. If your servicing bank refused to execute the payment for this reason, you can report this to the Central Bank. (Letter of the Ministry of Finance dated October 4, 2017 No. 05-09-06/64623)
In field 22 props" Code" instructions for transfer of funds indicate a unique accrual identifier WIN.
The value 0 is written instead of UIN if you transfer the payment yourself and not on demand.
The requirement to fill in the “Code” details applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.
Note: . It is explained what UIN value to add to the CODE detail in field 22 of the payment order.

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Paying taxes for third parties: how to fill out a payment form
From November 30, 2016, it became possible to transfer taxes to the budget for another person (both legal and individual). The Federal Tax Service said.
Legal entities can transfer taxes from their account to other organizations, and managers have the right to repay tax obligations companies at their own expense. This is also true for fees, penalties, fines, insurance premiums and applies to fee payers, tax agents and the responsible participant in the consolidated group of taxpayers.
Note: The Federal Tax Service of Russia, in a letter dated January 25, 2018 No. ZN-3-22/478@, explained how in such cases it is necessary to fill out the “TIN”, “KPP” and “Payer” fields of payment documents.
In filling out the payment field 24 « Purpose of payment» additional information related to the transfer of funds to the budget and extra-budgetary funds is indicated.
For example, when paying insurance premiums, in this field you can indicate the short name of the extra-budgetary fund (FSS, FFOMS or Pension Fund) and the registration number of the organization.
If a tax is being transferred, indicate the name of the tax and for what period the payment is being made. For example: “Payment of VAT for the first quarter of 2017”, “Payment of income tax for the first quarter of 2017”.
In this case, the total number of characters in the “Payment purpose” field should not exceed 210 characters (Appendix 11 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P).
For your information
When transferring insurance premiums for current periods, in the “Purpose of payment” field, be sure to indicate the month for which the premiums are paid. Otherwise, if an organization has an overdue debt, the tax office will use the funds received to pay off this arrears.
If the payment order for the transfer of insurance premiums does not allow you to determine the purpose of the payment and the period for which the payment is made, then the fund will first credit the contributions to repay the debt formed earlier. And only after that the remaining amount will be counted towards current payments.

Individual Entrepreneurs (IP) When filling out a payment order, new payment orders for 2019, you must also indicate the address of your registration or place of residence, enclosed in the symbols “//”.
In field 8 In the payment form, the entrepreneur fills out the last name, first name, patronymic and in brackets - “IP”, as well as the registration address at the place of residence or the address at the place of stay (if there is no place of residence). Before and after the address information you must put a “//” sign.
Example: Petrov Ivan Petrovich (IP) //Moscow, Petrovka 38, room 35//
Install the checkpoint and OKTMO of that separate division, for whose employees the company transfers personal income tax
A letter from the Federal Treasury designated the period from 01/01/2014 to 03/31/2014 as a transition period during which it is possible, but not necessary, to indicate the UIN. From April 1, 2014, the procedure for specifying identifiers will be mandatory.
Number of characters in fields 8 and 16: “payer” and “recipient” should not be more than 160.
Note: See letter of the Pension Fund of Russia No. AD-03-26/19355 dated 12/05/13
Rules for processing all other payments, except taxes, contributions and payment of municipal and public services, remain the same.
A taxpayer who learns that due to an error made in a payment order, the tax is not reflected in the personal account, must take certain actions. Read the topic "" about them.
Note: A section has been opened for organizations and individual entrepreneurs on all taxes and fees. Come in any time. Download completed examples of payment slips 2019.

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Details for filling out payment slips for taxes and contributions will change in 26 regions
From February 4, 2019, you need to be more careful when filling out payment slips for taxes, fees, fines and other payments. The Federal Tax Service of Russia announced that in a number of regions the number of the federal treasury department will change. The table of correspondence between old and new bank accounts is given in the letter of the Federal Tax Service dated December 28, 2018 No. KCH-4-8/25936@.
New UFK numbers will need to be indicated on payments as of February 4. At the same time, the Central Bank established a “transition” period. Thus, when filling out payment slips, two bank accounts (old and new) are allowed to function until April 29, 2019. After this date, payers will only need to provide new details (letter of the Federal Treasury dated December 13, 2018 No. 05-04-09/27053).
ADDITIONAL LINKS on the topic
Examples of FILLING PAYMENTS TO THE TAX OFFICE
The rules for filling out payment orders when transferring payments to the budget were approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. They apply to everyone who makes payments: payers of taxes, fees and insurance premiums.

Rules are provided for specifying information in details 104 - 110, “Code” and “Purpose of payment” when drawing up orders for the transfer of funds for the payment of taxes, insurance fees and other payments to the budget system of the Russian Federation.

Rules are given for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation. Code in field 101 of the payment card.

a taxpayer who learns that due to an error made in a payment order, the tax is not reflected in the personal account, must take the following actions...

Settlements under a letter of credit Regulation of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P “On the rules for transferring funds”

non-cash order letter of credit check

When making payments under a letter of credit, the bank acting on the payer's order to open a letter of credit and in accordance with its instructions (hereinafter referred to as the issuing bank) undertakes to transfer funds to the recipient of the funds, subject to the receipt by the recipient of the funds of the documents provided for by the letter of credit and confirming the fulfillment of its other conditions ( hereinafter - execution of the letter of credit), or grants authority to another bank (hereinafter - the executing bank) to execute the letter of credit. The executing bank may be the issuing bank, the recipient bank, or another bank. The issuing bank has the right to open a letter of credit in its own name and at its own expense. In this case, the issuing bank is the payer.

The letter of credit is separate and independent from the main contract. Execution of the letter of credit is carried out on the basis of the submitted documents.

Transfer of a letter of credit, changes in the terms of a letter of credit, statements, notifications, notifications and other exchange of information under a letter of credit can be carried out electronically or on paper using any means of communication that allow reliably identifying the sender.

Upon receipt of a letter of credit, changes in the terms of the letter of credit, applications, notifications, notices and other information on the letter of credit, the bank carries out the appropriate procedures for accepting orders for execution.

The opening of a letter of credit is carried out by the issuing bank on the basis of the payer’s application for opening a letter of credit, drawn up in the manner established by the bank. The consent of the executing bank to execute the letter of credit does not prevent its execution by the issuing bank.

The details and form (on paper) of the letter of credit are established by the bank. The letter of credit must contain the following mandatory information: Regulation of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P “On the rules for transferring funds”

1) number and date of the letter of credit;
2) the amount of the letter of credit;
3) details of the payer;
4) details of the issuing bank;
5) details of the recipient of funds;
6) details of the executing bank;
7) type of letter of credit;
8) validity period of the letter of credit;
9) method of execution of the letter of credit;
10) list of documents submitted by the recipient of funds and requirements for the documents submitted;
11) purpose of payment;
12) deadline for submitting documents;
13) the need for confirmation (if any);
14) the procedure for paying bank commissions.

The letter of credit may contain other information.

Upon receipt from the issuing bank of a letter of credit with the authority to execute the letter of credit, the executing bank, in case of disagreement to accept the authority to execute the letter of credit, is obliged to notify the issuing bank about this no later than three working days from the date of receipt of the letter of credit.

The executing bank communicates the terms of the letter of credit received from the issuing bank to the recipient of the funds. In accordance with the powers granted by the issuing bank, the nominated bank may engage another bank to communicate the terms of the letter of credit, including the recipient's bank, which notifies the nominated bank of the date of communication of the terms of the letter of credit to the recipient of the funds. If it disagrees or is unable to communicate the terms of the letter of credit to the recipient of the funds, the bank notifies the executing bank about this no later than three working days from the date of receipt of the letter of credit. Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P “On the rules for transferring funds”

The transfer of funds to the executing bank as cover for a covered (deposited) letter of credit is carried out by a payment order from the issuing bank indicating information allowing the establishment of the letter of credit, including the date and number of the letter of credit.

At the request of the issuing bank, an irrevocable letter of credit can be confirmed by the executing bank, which notifies the issuing bank of the date of confirmation of the letter of credit. If it does not agree to confirm the letter of credit, the executing bank notifies the issuing bank of this no later than three working days from the date of receipt of the letter of credit. Unless otherwise provided by the terms of the letter of credit, the executing bank has the right to communicate the terms of the letter of credit to the recipient of funds without its confirmation.

In case of changes in the conditions or cancellation of the letter of credit, the payer submits a corresponding application to the issuing bank. In accordance with the received application, the issuing bank sends a notice to the executing bank about changing the conditions or canceling the letter of credit. The executing bank, based on the notice received from the issuing bank, informs the recipient of funds about changes in the conditions or cancellation of the letter of credit. Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P “On the rules for transferring funds”

Partial acceptance of changes to the terms of the letter of credit by the recipient of funds is not permitted.

The conditions of an irrevocable letter of credit are amended or the irrevocable letter of credit is canceled from the day following the day the executing bank receives the application of the recipient of funds with his consent, of which the executing bank notifies the issuing bank no later than three working days from the day of receipt of the application of the recipient of funds. The recipient's consent to change the terms of an irrevocable letter of credit can be expressed by submitting documents that comply with the changed terms of the letter of credit.

The terms of a confirmed letter of credit are considered changed or the letter of credit is considered canceled from the day following the day the issuing bank receives the consent of the confirming bank and the recipient of funds.

When a letter of credit is received and doubts arise about the correctness of the letter of credit details, the executing bank has the right to send a request in any form to the issuing bank. The details of the letter of credit are clarified within the validity period of the letter of credit. In this case, the executing bank may pre-notify the recipient of funds or the bank of the recipient of funds about the opening of a letter of credit to the recipient of funds.

To execute a letter of credit, the recipient of funds submits to the executing bank (at its location), including through the bank that informed the recipient of the terms of the letter of credit, the documents provided for by the terms of the letter of credit, during the validity period of the letter of credit and within the period for submitting documents provided for by the terms of the letter of credit. If the expiration date of the letter of credit or the deadline for submitting documents falls on a non-working day, the recipient of funds may submit the documents on the first business day after the day of expiration of the relevant period. Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P “On the rules for transferring funds”

The recipient of funds can submit documents directly to the issuing bank. For a covered (deposited) letter of credit, the issuing bank is obliged to request confirmation from the executing bank that the recipient of funds did not submit documents to the executing bank, and has the right to demand that the executing bank return the amount of coverage based on a request confirming the submission of documents by the recipient of funds to the issuing bank, and in the case of a confirmed letter of credit - also the execution of the letter of credit by the issuing bank. In this case, the executing bank returns the coverage amount no later than the business day following the day of receipt of the issuing bank's request.

In cases provided for by the terms of the letter of credit, documents may be submitted to the executing bank with its consent in electronic form. The procedure for submitting documents electronically is determined by agreement between the issuing bank and the executing bank and is communicated to the recipient of the funds.

The bank (executing bank, issuing bank) checks compliance with external signs the submitted documents and their details meet the requirements stipulated by the terms of the letter of credit, as well as the absence of contradictions between the documents. Documents containing discrepancies with the terms of the letter of credit and (or) contradictions with other submitted documents are considered not to comply with the terms of the letter of credit.

The period for document verification should not exceed five working days following the day the documents were received. In case of failure to comply with the specified period, the bank has no right to refer to the non-compliance of the submitted documents with the terms of the letter of credit. When documents are submitted less than five working days before the expiration of the letter of credit, the executing bank has the right to verify the documents within a five-day period, while the letter of credit is not closed before the end of the specified period. Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P “On the rules for transferring funds”

When it is established that the submitted documents comply with the terms of the letter of credit, the executing bank executes the letter of credit.

The bank can execute a letter of credit in the following ways:

1) directly upon submission of documents no later than three working days from the date the bank makes a decision on the compliance of the documents presented by the recipient of funds with the terms of the letter of credit, but no later than three working days after the expiration of the five-day period established for verification of the submitted documents;
2) with a deferment of execution on a certain date(s) specified by the terms of the letter of credit or a specified period starting from the date of performance of certain actions, including the presentation of documents, shipment of goods;
3) in another way provided for by the terms of the letter of credit.

Execution of a letter of credit is carried out by transferring funds by payment order of the executing bank to the bank account of the recipient of funds or by crediting the corresponding amount to the bank account of the recipient of funds with the executing bank.

When executing an uncovered (guaranteed) letter of credit, the executing bank has the right not to execute the letter of credit until funds are received from the issuing bank, except in the case of confirmation of the letter of credit by the confirming bank.

When executing a revocable letter of credit, the executing bank executes the letter of credit in full amount and on the current terms of the letter of credit, if, before submitting the documents, the recipient of the funds has not received from the issuing bank a notice of cancellation of the letter of credit or change in other conditions of the letter of credit, in terms of the amount of the letter of credit - upon receipt from the bank - the issuer of the notice of reduction in the amount of the letter of credit.

After execution of the letter of credit, the executing bank sends to the issuing bank a notice of execution of the letter of credit indicating the amount of execution and attaching the submitted documents no later than three business days after the day of execution of the letter of credit. Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P “On the rules for transferring funds”

If it is established that the submitted documents do not conform on external grounds to the terms of the letter of credit, the executing bank has the right to refuse to execute the letter of credit, notifying the recipient of the funds and the issuing bank, indicating all the discrepancies that are the reason for the refusal. The executing bank, including at the direction of the recipient of funds, may first request the issuing bank’s consent to accept the submitted documents with discrepancies. In this case, the documents are stored in the executing bank until a response from the issuing bank is received.

The recipient of funds has the right to re-submit the documents provided for by the terms of the letter of credit before its expiration within the period for submitting documents provided for by the terms of the letter of credit.

Upon receipt of a request from the executing bank for consent to accept submitted documents with discrepancies, the issuing bank has the right to refuse to accept documents with discrepancies and to execute the letter of credit or to first request the payer about the possibility of accepting these documents.

If the payer gives the issuing bank consent to accept the submitted documents with discrepancies, the issuing bank has the right to give its consent to the executing bank to execute the letter of credit. If the payer refuses to accept documents with discrepancies, the issuing bank is obliged to notify the executing bank about this, indicating in the notification all discrepancies that are the reason for the refusal. Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P “On the rules for transferring funds”

Notifications are sent by the executing bank once for each submitted set of documents.

If a discrepancy is established by external signs between the documents accepted by the executing bank from the recipient of funds and the terms of the letter of credit, the issuing bank has the right to demand from the executing bank the return of amounts paid to the recipient of funds at the expense of the coverage transferred to the executing bank (under a covered (deposited) letter of credit), reimbursement of amounts written off from a correspondent account opened with the nominated bank, or refuse to reimburse the nominated bank for amounts paid to the recipient of funds (under an uncovered (guaranteed) letter of credit).

Refunds under a letter of credit are carried out by a payment order from the executing bank indicating information that allows you to establish the letter of credit, including the date and number of the letter of credit. Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P “On the rules for transferring funds”

Execution of a letter of credit may be carried out to a person who is not the recipient of funds if the possibility of such execution is provided for by the terms of the letter of credit and the executing bank has expressed its consent to execute the letter of credit to a third party.

Execution of a letter of credit to a third party is carried out on the basis of an application for execution of a letter of credit to a third party submitted by the recipient of funds.

The application for execution of a letter of credit to a third party indicates the amount of the letter of credit (its part) to be executed by the third party, and may also stipulate the terms of the letter of credit, which can be changed downward: Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P “On the Rules” transferring funds"

1) price per unit of goods;
2) expiration date of the letter of credit;
3) deadline for submitting documents to the executing bank;
4) deadline for shipment of goods (performance of work, provision of services).

The amount of insurance coverage, expressed as a percentage (if provided for by the terms of the letter of credit), may be increased to ensure the amount of insurance coverage provided for by the terms of the letter of credit.

The application for execution of a letter of credit to a third party indicates which documents can be replaced when executing the letter of credit, and also indicates the parties paying the commission when executing the letter of credit to a third party. Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P “On the rules for transferring funds »

The executing bank informs the third party to whom the letter of credit is executed, the terms of the letter of credit, taking into account the changes made upon the application for execution of the letter of credit to the third party.

If a third party refuses to execute a letter of credit in its favor by submitting a corresponding application, the executing bank notifies the recipient of the funds about this.

The third party to whom the letter of credit is executed submits to the executing bank the documents provided for by the terms of the letter of credit, taking into account the changes made at the request of the recipient of the funds.

The executing bank checks the submitted documents in accordance with the requirements of this chapter, after which, no later than the third business day following the day of establishing compliance (non-compliance) of the submitted documents with the terms of the letter of credit, notifies the recipient of funds about the submission of documents by a third party.

The recipient of funds has the right, during the period for submitting documents, to submit to the executing bank documents, the replacement of which is allowed in accordance with the application for execution of the letter of credit to a third party, to replace the documents of the third party to whom the letter of credit is executed.

The letter of credit is executed to a third party in the amount specified in the documents submitted by him, and to the recipient of funds - in the amount of the difference between the amount specified in the documents of the third party and the amount specified in the documents of the recipient of funds. Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P “On the rules for transferring funds”

If the recipient of funds has not submitted documents to the executing bank for replacement within the period for submitting documents or the documents submitted by him contain discrepancies that were not in the documents submitted by a third party, the executing bank has the right to present to the issuing bank the documents submitted by the third party or accept the documents provided by a third party (if the issuing bank is the executing bank).

Closing of a letter of credit in the executing bank is carried out on the grounds provided for federal law. When closing a letter of credit, the executing bank sends a notice to the issuing bank indicating information that allows the identification of the letter of credit being closed, as well as the basis for its closure.

When closing a covered (deposited) letter of credit, the return of unused funds to the issuing bank is carried out by payment order of the executing bank no later than the business day following the day of closing the letter of credit. When returning the amount under a covered (deposited) letter of credit, a notification may not be sent. Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P “On the rules for transferring funds”

The issuing bank is obliged to credit the funds returned by the executing bank under the covered (deposited) letter of credit to the payer's bank account, from which the coverage amount was previously debited, no later than the business day following the day the funds were returned.

CENTRAL BANK OF THE RUSSIAN FEDERATION

POSITION

ABOUT THE RULES FOR FUNDS TRANSFER

(as amended by Bank of Russia Directive No. 3025-U dated July 15, 2013)

These Regulations have been developed on the basis of the Federal Law of June 27, 2011 N 161-FZ “On the National Payment System” (Collection of Legislation Russian Federation, 2011, N 27, art. 3872), Federal Law of July 10, 2002 N 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia)” (Collected Legislation of the Russian Federation, 2002, N 28, Art. 2790; 2003, N 2, Art. 157; N 52, art. 5032; 2006, art. 3233; art. 2426; Art. 2648, Art. 10, Art. 1151; Art. 2117, Art. ; N 52, art. 6231; 2011, N 48; 907; Art. 3873; Art. 5973; Art. 6728), Federal Law “On Banks and Banking Activities” (as amended by Federal Law No. 17-FZ of February 3, 1996) Gazette of the Congress of People's Deputies of the RSFSR, 1990, No. 357; Collection of Legislation of the Russian Federation, 1996, No. 492, No. 31, 1999; , Art. 3469; 2001, Art. 2586; Art. 3424; 2003, N 27, art. 2700; N 50, art. 4855; N 52, Art. 5033, art. 5037; 2004, N 27, art. 2711; N 31, art. 3233; 2005, N 1, art. 18, art. 45; N 30, art. 3117; 2006, N 6, art. 636; N 19, art. 2061; N 31, art. 3439; N 52, Art. 5497; 2007, N 1, art. 9; N 22, art. 2563; N 31, art. 4011; N 41, art. 4845; N 45, art. 5425; N 50, art. 6238; 2008, N 10, art. 895; N 15, art. 1447; 2009, N 1, art. 23; N 9, art. 1043; N 18, art. 2153; N 23, art. 2776; N 30, art. 3739; N 48, art. 5731; N 52, Art. 6428; 2010, N 8, art. 775; N 19, art. 2291; N 27, art. 3432; N 30, art. 4012; N 31, art. 4193; N 47, art. 6028; 2011, N 7, art. 905; N 27, art. 3873, art. 3880; N 29, Art. 4291; N 48, art. 6730; N 49, art. 7069; N 50, art. 7351) and in accordance with the decision of the Board of Directors of the Bank of Russia (minutes of the meeting of the Board of Directors of the Bank of Russia dated June 15, 2012 N 11) establishes the rules for the transfer of funds by the Bank of Russia, credit institutions (hereinafter referred to collectively as banks) on the territory of the Russian Federation to currency of the Russian Federation.

Chapter 1. General provisions

1.1. Banks transfer funds through bank accounts and without opening bank accounts in accordance with federal law and regulations of the Bank of Russia (hereinafter jointly referred to as legislation) within the framework of the applicable forms of non-cash payments on the basis of the provided clauses 1.10 And 1.11 of this Regulation of orders for the transfer of funds (hereinafter referred to as orders) drawn up by payers, recipients of funds, as well as persons, bodies entitled, on the basis of law, to submit orders to the bank accounts of payers (hereinafter referred to as fund collectors), banks.

Transfer of funds is carried out within the framework of the following forms of non-cash payments:

settlements by payment orders;

settlements under a letter of credit;

settlements by collection orders;

payments by checks;

settlements in the form of transfer of funds at the request of the recipient of funds (direct debit);

settlements in the form of electronic money transfer.

Transfer of electronic funds is carried out in accordance with legislation and agreements, taking into account the requirements of these Regulations.

Forms of non-cash payments are chosen by payers and recipients of funds independently and may be provided for in agreements concluded by them with their counterparties (hereinafter referred to as the main agreement). 1.2. Payers and recipients of funds are legal entities, individual entrepreneurs, individuals engaged in private practice in accordance with the legislation of the Russian Federation, individuals (hereinafter referred to as clients), banks. Collectors of funds may be recipients of funds. According to the orders of the recoverers of funds, including enforcement authorities, tax authorities, the recipient of funds may also be the body to which, in accordance with federal law, the collected funds are transferred.

The recoverer of funds, in the order sent with the writ of execution on collection, indicates as the recipient of the funds himself or the body to which, in accordance with federal law, the collected funds are transferred.

1.3. Banks transfer funds to bank accounts through:

debiting funds from the bank accounts of payers and crediting funds to the bank accounts of recipients;

debiting funds from bank accounts of payers and issuing cash to recipients - individuals;

debiting funds from bank accounts of payers and increasing the balance of electronic funds of recipients.

1.4. Credit organizations transfer funds without opening bank accounts, including using electronic means of payment, through:

acceptance of cash, orders from the payer - an individual and crediting of funds to the bank account of the recipient of funds;

accepting cash, orders from the payer - an individual and issuing cash to the recipient - an individual;

acceptance of cash, orders of the payer - an individual and increase in the balance of electronic funds of the recipient of funds;

reducing the balance of the payer’s electronic funds and crediting funds to the recipient’s bank account;

reducing the balance of electronic funds of the payer and issuing cash to the recipient of funds - an individual;

reducing the balance of electronic money of the payer and increasing the balance of electronic money of the recipient.

1.5. The transfer of funds can be carried out by the bank with subsequent reimbursement in accordance with the agreement by the payer's bank of funds in the amount of the amounts of orders executed by the recipient's bank.

1.6. The transfer of funds can be carried out with the participation of a bank that is not the payer’s bank and the recipient’s bank (hereinafter referred to as the intermediary bank).

1.7. Irrevocability, unconditionality, finality of the transfer of funds occurs in accordance with federal law.

1.8. Credit institutions approve internal documents containing:

the procedure for drawing up orders;

the procedure for carrying out procedures for acceptance for execution, recall, return (cancellation) of orders;

the procedure for executing orders;

other provisions on the organization of activities of credit institutions to transfer funds.

Internal documents cannot contain provisions that contradict the law, including these Regulations.

1.9. Transfers of funds are carried out by banks on the orders of clients, fund collectors, banks (hereinafter referred to as the senders of orders) in electronic form, including using electronic means of payment, or on paper.

1.10. The list and description of the details of orders - payment order, collection order, payment request, payment order are given in applications 1 And 8 to this Regulation. These orders are applied within the framework of non-cash payment forms provided for clause 1.1 of this Regulation.

Forms of payment order, collection order, payment request, payment order on paper are given in applications 2, 4 , 6 And 9 to this Regulation.

The details of the payment order, collection order, payment request, payment order are given in applications 3, 5 , 7 And 10 to this Regulation.

The maximum number of characters in the details of a payment order, collection order, payment request, payment order compiled electronically is established Appendix 11 to this Regulation.

1.11. Orders for which a list of details and forms are not established by these Regulations are drawn up by the senders of orders indicating the details established by the bank that allow the bank to transfer funds, and according to the forms established by the bank or the recipient of funds in agreement with the bank. These orders are applied within the framework of non-cash payment forms provided for clause 1.1 of these Regulations, and must contain names of orders different from those specified in clause 1.10 of this Regulation.

The provisions of this paragraph apply to applications, notifications, notices drawn up in cases provided for by these Regulations, to statements drawn up in accordance with federal law for the purpose of collecting funds.

The provisions of this paragraph apply to orders drawn up by a legal entity electronically or on paper to receive cash from the legal entity’s bank account if there are insufficient funds in its bank account.

1.12. Payment orders, collection orders, payment requests, payment orders, bank orders are settlement (payment) documents.

1.13. Form of the order on paper specified in paragraphs 1.10 And 1.11 of these Regulations, should not exceed an A4 sheet. If the form of the order specified in clause 1.11 of these Regulations, consists of several sheets, each of the sheets is drawn up in the manner established by the bank, taking into account the requirements stipulated by these Regulations.

The number of copies of orders on paper is established by the bank.

1.14. Banks apply orders in accordance with this Regulation in the following cases:

debiting (crediting) funds from a bank account if the bank is the recipient of the funds (payer);

transfer of funds without opening a bank account, including transfer of electronic funds if the bank is the recipient of the funds.

1.15. Based on the payer’s order, including in the form of an application, or an agreement with him, the payer’s bank may draw up an order (instructions) and carry out one-time and (or) periodic transfers of funds through the payer’s bank account or without opening a bank account to the payer, including using an electronic means of payment, on a certain date and (or) period, upon the occurrence of conditions specified by order or agreement in an amount determined by the payer, to the recipient of funds in this or another bank.

1.16. Based on the order of the recipient of funds, including in the form of an application, or an agreement with him, the bank of the recipient of funds may draw up an order (instructions) and carry out one-time and (or) periodic presentation of orders of the recipient of funds to the payer’s bank account opened in this or another bank, or for the purpose of transferring electronic funds of the payer on a certain date and (or) period, upon the occurrence of conditions specified by order or agreement in an amount determined by the recipient of the funds.

1.17. The payer may, in accordance with the agreement, draw up an order for a total amount with a register, which includes orders of one priority group, in order to transfer funds to several recipients of funds serviced by one bank.

In cases provided for by the agreement, the payer may draw up an order for the total amount with the register in order to transfer funds to several recipients of funds serviced by different banks.

1.18. The recipient of funds may, in accordance with the agreement, draw up an order for the total amount with a register that includes orders of one priority group, which indicates payers serviced by one bank.

In cases provided for by the agreement, the recipient of funds may draw up an order indicating information about payers serviced by different banks.

1.19. The register contains information about the banks of recipients of funds (payer banks), recipients of funds (payers), amounts for recipients of funds (payers), dates, order numbers and purpose of payment (payment purposes), as well as the total number of orders. If the register is sent separately from the order for the total amount, then it shall indicate the total amount of orders included in the register, as well as the number and date of the order for the total amount. The amount indicated in the register must correspond to the amount indicated in the order for the total amount. In the register, the payer (recipient of funds) can, in agreement with the bank, indicate additional information.

1.20. The bank, on the basis of orders accepted for execution, orders for the total amount with registers submitted to the bank, can draw up an order for the total amount with the register, which includes orders of one priority group. The register indicates the total amount and total number of orders, information about payers or the payer (in cases provided for by federal law or agreement), recipients of funds or recipient of funds serviced by this or another bank, containing the details provided for in the agreement, sufficient for crediting funds to bank accounts recipients of funds, issuance of cash to recipients of funds, the amount of each order. Dates, order numbers and information about the purpose of payment (payment purposes) are indicated in the register if they are included in the orders.

1.21. The procedure for sending orders, transferring registers specified in paragraphs 1.17, 1.18 And 1.20 of these Regulations is determined by banks taking into account the deadline for the transfer of funds in accordance with federal law.

1.22. In order to transfer funds, the Bank has the right to draw up orders in electronic form, on paper based on orders in electronic form, on paper accepted for execution from the senders of orders. At the same time, the bank ensures the immutability of the details of the orders specified by the senders of the orders, with the exception of the details of the payer’s bank (when drawing up the order), intermediary banks, as well as cases provided for by the Directive of the Bank of Russia dated March 15, 2010 N 2410-U “On working with settlement documents, payment orders when changing the details of banks and their clients", registered by the Ministry of Justice of the Russian Federation on April 2, 2010 N 16792 (Bulletin of the Bank of Russia dated April 14, 2010 N 20).

1.23. The Bank provides the ability to reproduce, including upon request, in electronic form and on paper (in the forms established for the relevant orders) orders accepted for execution and executed in electronic form.

1.24. The payer's order in electronic form, the register (if any) are signed with an electronic signature (electronic signatures), an analogue of a handwritten signature (analogues of handwritten signatures) and (or) certified by codes, passwords and other means that allow confirming that the order (register) has been drawn up (drawn up) ) the payer or an authorized person (persons).

The order of the recipient of funds, the recoverer of funds in electronic form, the register (if any) is signed with an electronic signature (electronic signatures), an analogue of a handwritten signature (analogues of handwritten signatures) and (or) certified by codes, passwords, and other means to confirm that the order (register ) drawn up (drawn up) by the recipient of funds, the recoverer of funds or an authorized person (persons).

When reproducing orders in electronic form in accordance with clause 1.23 of these Regulations it must be possible to identify the person(s) specified in this paragraph.

The provisions of this paragraph apply to orders in electronic form and registers compiled by banks.

1.25. Banks do not interfere in the contractual relations of clients. Mutual claims between the payer and the recipient of funds, except those arising through the fault of banks, are resolved in the manner prescribed by federal law without the participation of banks.

1.26. Transfer of funds using payment cards is carried out taking into account the specifics provided for by the Regulation of the Bank of Russia dated December 24, 2004 N 266-P “On the issuance of bank cards and on transactions performed using payment cards”, registered by the Ministry of Justice of the Russian Federation on March 25, 2005 N 6431, October 30, 2006 N 8416, October 8, 2008 N 12430, December 9, 2011 N 22528 (Bulletin of the Bank of Russia dated March 30, 2005 N 17, dated November 9, 2006 N 60, dated October 17, 2008 No. 58, dated December 19, 2011 No. 71).

1.27. Transfer of funds using a bank order is carried out taking into account the features provided for by the Bank of Russia Directive No. 2360-U dated December 11, 2009 “On the procedure for drawing up and applying a bank order”, registered by the Ministry of Justice of the Russian Federation on December 24, 2009 No. 15812 (“Bulletin of the Bank Russia" dated December 30, 2009 N 78).

1.28. This Regulation applies to the transfer of funds with the participation of the state corporation "Bank for Development and Foreign Economic Affairs" (Vnesheconombank).

Posted on the website 07/30/2012

The introduction of new legislation on the national payment system in Russia last year had a significant impact not only on card payments and payment acceptance individuals, as it might seem at first glance. The Regulation “On the Rules for Transferring Funds,” issued by the Bank of Russia at the end of June, applies to all forms and types of non-cash payments, including even checks and letters of credit that are far from NPS.

We are talking about the Regulation of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P (hereinafter referred to as Regulation No. 383-P), published in the “Bulletin of the Bank of Russia” on June 28, 2012 No. 34.
The document came into force 10 days from the date of official publication, that is, July 9, 2012; its individual provisions come into force at different times.
From the same date - July 9, 2012 - the main regulatory acts of the Bank of Russia that previously regulated non-cash payments are declared invalid:
— Regulation of the Central Bank of the Russian Federation dated October 3, 2002 No. 2-P “On non-cash payments in the Russian Federation” (hereinafter referred to as Regulation No. 2-P);
— Regulation of the Central Bank of the Russian Federation dated April 1, 2003 No. 222-P “On the procedure for making non-cash payments by individuals in the Russian Federation” (hereinafter referred to as Regulation No. 222-P).
Since these documents played a very important - if not fundamental - role in the activities of any Russian credit organization, we can safely say that changes in the legislation on non-cash payments will require banks to carefully and scrupulously rework many internal regulations. In this case, it will be necessary to take into account the requirements not only of the new Regulation No. 383-P, but also of all legislative and regulatory acts governing the national payment system.

General provisions
As the name of the new document suggests, its main subject is not cashless payments, but money transfers. However, upon closer examination, it turns out that various forms of non-cash payments are reflected in Regulation No. 383-P. Which, in general, is logical, since the previously valid Regulations No. 2-P and No. 222-P lose force, and the Bank of Russia did not issue other documents on non-cash payments.
Funds transfers are carried out within the framework of the following forms of non-cash payments (clause 1.1 of Regulation No. 383-P):
— settlements by payment orders;
— settlements under a letter of credit;
— settlements by collection orders;
- payments by checks;
— direct debit (settlements in the form of transfer of funds at the request of the recipient of funds);
— settlements in the form of electronic money transfer.
With the very first paragraph of Chapter 1 “General Provisions,” the regulator introduces a new concept for the field of non-cash payments—an order to transfer funds. Such an order may be drawn up:
— payers of funds;
— recipients of funds;
— fund collectors (persons or bodies who have the right, on the basis of law, to submit orders to the bank accounts of payers).
At the same time, the collectors of funds may be recipients of funds (or may, accordingly, not be).
The list of methods by which funds can be transferred through bank accounts or bypassing them looks quite unexpected. The regulator considered that transfers - a seemingly exclusively non-cash payment method - may include elements of cash payments, including:
— debiting funds from bank accounts of payers and issuing cash to recipients of funds - individuals;
— acceptance of cash, order of the payer - an individual and crediting of funds to the bank account of the recipient of funds;
- and even the acceptance of cash, the order of the payer - an individual and the issuance of cash to the recipient - an individual.
In the latter case, obviously, non-cash payments are not used at all.
The transfer of funds can be carried out in the “reverse sequence”: first, the recipient’s bank executes the order, and then the payer’s bank reimburses the funds paid to the recipient in accordance with the agreement. This payment scheme has traditionally been used before for settlements using uncovered (guaranteed) letters of credit.
The transfer of funds can be carried out with the participation of an intermediary bank that is not the payer's bank or the recipient's bank (also a widespread practice when making payments using letters of credit).

Internal documents
According to clause 1.8 of Regulation No. 383-P, credit institutions must approve internal documents containing:
— the procedure for drawing up orders;
— the procedure for performing the procedures for acceptance for execution, recall, return (cancellation) of orders;
— the procedure for executing orders;
— other provisions on the organization of activities of credit institutions to transfer funds.
These documents must be accepted within a year from the date of entry into force of Regulation No. 383-P (clause 10.3).
Let us recall that previously the Bank of Russia required its wards to have developed and approved Rules for constructing a settlement system of a credit organization (Regulation No. 2-P), including various aspects of settlements with other credit organizations and its own divisions (branches).
Until now, there has been no need to regulate relationships with clients regarding non-cash payments. With the exception of the procedure and conditions for carrying out transactions for transferring funds on behalf of individuals without opening a bank account, mentioned in clause 1.2.2 of Regulation No. 222-P.
In addition, the implementation of payments (cash, non-cash) is included in the “List of main issues related to the implementation of internal control, according to which the credit institution must adopt internal documents”, approved by the Regulations of the Central Bank of the Russian Federation dated December 16, 2003 No. 242-P “On the organization of internal control in credit institutions and banking groups”.
In any case, banking methodologists and specialized specialists will have to, if not develop a completely new one, then radically rework a package of internal documents that describe in detail the procedures for customer settlement services.
In addition, it will be necessary to make changes to standard agreements for settlement services, bank account agreements, bank deposit, as well as the bank’s tariffs, since the names of many settlement transactions will change.
Internal documents cannot contain provisions that contradict the law, including Regulation No. 383-P; For some unknown reason, the regulator decided to present this obvious idea in the form of a separate clause.

Electronic money transfers
This is precisely the aspect of non-cash payments for which credit institutions will have to develop a regulatory framework practically from scratch.
This work should begin not even with a thorough study of the relevant sections of Regulation No. 383-P, but with the Federal Law of June 27, 2011 No. 161-FZ “On the National Payment System”. It is this document that introduces the definition of the most important terms relating to electronic money, as well as the basic rules for working with them. Regulation No. 383-P adds practically nothing new to the requirements of the law.
Transfer of electronic funds (hereinafter referred to as EMF) is carried out in accordance with legislation and contracts, taking into account the requirements of Regulation No. 383-P.
Banks can carry out transfers, including various conversions of e-money into traditional (cash, non-cash) funds and vice versa, including:
— transfers of funds to bank accounts;
— money transfers without opening bank accounts.
In the first case, transfers are carried out by debiting funds from the bank accounts of payers and increasing the EDS balance of recipients.
In the second case - when making transfers without opening bank accounts (with the sender of the payment) - the following options are possible:
- acceptance of cash, orders of the payer - an individual and increase in the balance of the recipient's e-money;
— reducing the payer’s e-money balance and crediting funds to the recipient’s bank account;
— reducing the balance of the payer’s e-money and issuing cash to the recipient of the funds - an individual;
— decrease in the balance of the payer’s EDS and increase in the balance of the payee’s EDS.

Orders for transfer of funds
General term“Orders” The Bank of Russia has designated all documents on the basis of which credit institutions carry out money transfers.
The most common forms of orders are:
- payment order;
- collection order;
— payment request;
- payment order.
The listed forms of orders are used within all forms of non-cash payments specified in clause 1.1 of Regulation No. 383-P.
The appendices to Regulation No. 383-P provide detailed descriptions and characteristics of these orders: a list and description of their details, forms of orders, details numbers, as well as the maximum number of characters in the details of orders drawn up in electronic form.
In addition to the four main forms of orders, other types of orders (let’s call them “non-standard”) can be used in banking practice, for which Regulation No. 383-P does not establish a list of details and forms. These orders:
- compiled by senders of orders (clients, fund collectors, banks) indicating the details established by the bank that allow the bank to transfer funds;
- compiled in accordance with the forms established by the bank or the recipient of funds in agreement with the bank;
- are used within the framework of non-cash payment forms provided for in clause 1.1 of Regulation No. 383-P;
- must contain names of orders that do not coincide with those listed above.
These rules, according to the idea of the Bank of Russia methodologists, apply:
- for applications, notifications, notices drawn up in cases provided for by Regulation No. 383-P;
— statements drawn up in accordance with federal law for the purpose of collecting funds;
— orders drawn up by a legal entity electronically or on paper to receive cash from the legal entity’s bank account if there are insufficient funds in its bank account.
In the latter case, perhaps we are talking about issuing wages employees of the organization if it has a file of unpaid documents. Such an “order,” unlike a cash check (not to be confused with a settlement check!), the bank can place in the specified file cabinet until the necessary funds are received.
Thus, within the small range of existing forms of non-cash payments (there are only six of them), an unlimited number of forms of orders can be used except for the imagination of the parties involved in the process.
If a credit institution uses “non-standard” orders in its activities, then their forms, details and the procedure for working with them must be approved by internal documents.
Orders can be drawn up both electronically (including using electronic means of payment) and on paper.
“Standard” orders (four main forms: payment orders, collection orders, payment requests, payment orders), as well as bank orders are settlement (payment) documents.
The question of whether a bank order (a document, the procedure for drawing up and applying which is established by Instruction of the Central Bank of the Russian Federation No. 2360-U dated December 11, 2009 “On the procedure for drawing up and applying a bank order” (hereinafter referred to as Instruction No. 2360-U) is still an open question. This probably depends on the type of transaction: in some cases, a bank order can be just a settlement document drawn up on the basis of an order, and in others it can itself be an order. One way or another, banking methodologists will have to understand this when developing a package of internal documents. dedicated to money transfers.
Forms of “non-standard” orders on paper should not exceed an A4 sheet. If the form of such an order consists of several sheets, then each sheet is drawn up in the manner established by the bank, taking into account the requirements of Regulation No. 383-P.
The number of copies of “non-standard” orders on paper is also established by the bank.
A credit institution itself may be the “sender of the order.” The Bank of Russia has provided this possibility for the following situations:
— debiting (crediting) funds from a bank account if the bank is the recipient of the funds (payer);
— transfer of funds without opening a bank account, including transfer of electronic funds if the bank is the recipient of the funds.
It can be assumed that the order (and at the same time the settlement document) in these cases is a bank order.
Chapters 2-4 of Regulation No. 383-P are devoted to transfer orders. They cover:
— procedures for accepting orders for execution;
— procedures for revoking orders;
— procedures for returning (cancelling) orders;
— the procedure for executing orders;
— features of the implementation of procedures for accepting for execution orders of payment system participants;
— procedures for executing orders and the order of their execution.
It should be noted that the material in the indicated sections of Regulation No. 383-P is an excellent preparation for developing, on its basis, the relevant internal documents of the credit organization mentioned in clause 1.8.
We remind you that Chapter 3 “Features of the procedures for accepting for execution orders of payment system participants” comes into force on January 1, 2013.
…After detailed description requirements for working with orders, the regulator is moving to certain forms of non-cash payments. And here his style becomes much more laconic - especially in comparison with the wording of the corresponding chapters of Regulation No. 2-P, which has sunk into oblivion.
However, the general concept of non-cash payments remains virtually unchanged.

Settlements by payment orders
As before, when making payments by payment orders, the payer’s bank undertakes to transfer funds through his, the payer’s, bank account or without opening a bank account (for payers - individuals) to the recipient of the funds specified in the payer’s order.
A payment order can also be used to transfer funds from a deposit account, taking into account the requirements established by federal law.
Like other types of orders, a payment order is drawn up, accepted for execution and executed electronically or on paper.
The validity period of this document has not changed either: the payment order is still valid for submission to the bank within 10 calendar days from the date of its preparation.
If the payer is a bank, the transfer of funds to the bank account of the client - the recipient of the funds can be carried out by the bank on the basis of a bank order drawn up by it. Moreover, according to Regulation No. 2360-U, the client’s account must be opened in the same bank (internal transaction).
If we are talking about transferring funds without opening a bank account for the payer - an individual, then the corresponding order on paper must indicate:
— payer details;
— details of the recipient of funds;
— bank details;
- transfer amount;
- purpose of payment.
Other information established by the credit institution or the recipient of funds in agreement with the bank may also be indicated.
An order to transfer funds without opening a bank account for the payer, an individual, can be drawn up in the form of an application.
The form of the order for the transfer of funds without opening a bank account of the payer - an individual on paper is established by the credit institution or the recipient of funds in agreement with the bank.
Based on the order to transfer funds without opening a bank account for the payer - an individual, the credit institution draws up a payment order.
All the nuances of filling out individual fields, previously present in the main text of the provisions on non-cash payments (Regulation No. 222-P was especially guilty of this), are now set out in the appendices to Regulation No. 383-P. We recommend that you pay special attention to the rules for filling out the details “Payer” and “Recipient” of a payment order (as well as a collection order and a payment request) - lines 8 and 16 of Appendix 1 to Regulation No. 383-P.
According to clause 5.8 of Regulation No. 383-P, an order for the transfer of funds without opening a bank account of the payer - an individual, transmitted using an electronic means of payment, must contain information allowing to identify the payer, recipient of funds, the transfer amount and the purpose of the payment. Such a requirement, apparently, could make illegal the practice of some banks of accepting funds for crediting them to the card accounts of bank clients through ATMs with a cash-in function without identifying the payer.
However, it is possible that banks will also have arguments in their defense: for example, the fact that the depositor of funds does not use a card - an electronic means of payment. To which the opposing (from the word “opposite”) party can object that the ATM itself is an electronic means of payment, because it is “a means or method that allows a client of a money transfer operator to draw up, certify and transmit orders for the purpose of transferring funds funds within the framework of the applied forms of non-cash payments using information and communication technologies, electronic storage media, including payment cards, as well as other technical devices”... But that’s a completely different story.
Based on the orders of payers - individuals, a credit institution can draw up a payment order for the total amount and send it to the recipient's bank, to the recipient of funds agreed with the recipient's bank, to the recipient of funds using the register or orders of payers - individuals.
When making payments by payment orders, “non-standard” orders provided for in clause 1.11 of Regulation No. 383-P may be used. In this case, obviously, only a payment (settlement) document drawn up on the basis of a “non-standard” order is used.

Settlements under a letter of credit
Chapter 6 “Settlements under a letter of credit” is the largest in volume and detailed in content among the sections describing various forms of non-cash payments. We will not consider it in detail within the framework of this article.
Among the innovations (compared to the no longer valid Regulation No. 2-P), the following positions can be noted.
Transfer of a letter of credit, changes in the terms of a letter of credit, statements, notices, notifications and other exchange of information under a letter of credit can be carried out electronically using any means of communication that allow reliably identifying the sender. Of course, it is also possible to exchange information on paper.
Upon receipt of a letter of credit, changes in the terms of the letter of credit, applications, notices, notices and other information on the letter of credit, the bank must fulfill all procedures for accepting orders for execution provided for by the Bank of Russia and internal documents (Chapter 2 of Regulation No. 383-P).
The details and form (on paper) of the letter of credit are established by the bank independently. The regulator establishes only a list of mandatory information that must be indicated in the letter of credit.
When executing an uncovered (guaranteed) letter of credit, the executing bank has the right not to execute the letter of credit until funds are received from the issuing bank, except in the case of confirmation of the letter of credit by the confirming bank.
Execution of a letter of credit is carried out by transferring funds by payment order of the executing bank to the bank account of the recipient of funds or by crediting the corresponding amount to the bank account of the recipient of funds with the executing bank.

Settlements by collection orders
Collection orders are applied:
— when paying for collection in cases provided for in the agreement;
- when making payments according to the orders of fund collectors.
The recipient of the funds may be a bank, including the payer's bank.
A collection order is drawn up, presented, accepted for execution and executed electronically or on paper.
The use of collection orders for collection payments is possible under certain conditions. Thus, the bank account agreement between the payer and the payer’s bank must contain the following conditions:
— on the debiting of funds from the payer’s bank account and the submission by the payer to the payer’s bank of information about the recipient of the funds who has the right to submit collection orders to the payer’s bank account;
— on the payer’s obligation and the main agreement, including in cases provided for by federal law.
Thus, when a bank client has new counterparties and contracts that provide for settlements by collection orders, each time there will be a need to conclude additional agreements to the bank account agreement (indicating in it information about the payer’s obligation and the main agreement).
The right to submit collection orders to the payer's bank account can be confirmed by the recipient of funds by submitting the relevant documents to the payer's bank. Which ones should be agreed upon between the payer of funds and his bank.
If the recipient of the funds is the payer's bank, the condition for debiting funds from the payer's bank account may be provided for in the bank account agreement and (or) another agreement between the payer's bank and the payer.
In this case, funds can be debited from the bank account of the payer client by the bank in accordance with the bank account agreement on the basis of a bank order (internal transaction).
In order to execute a “non-standard” order of the recoverer of funds, which is not a collection order and is presented directly to the payer’s bank, the said bank draws up a collection order.
The collection order of the collector of funds can be presented to the payer's bank through the recipient's bank.
A collection order submitted through the recipient's bank is valid for submission to this bank within 10 calendar days from the date of its preparation.
The recipient's bank, which has accepted a collection order for the purpose of collecting funds, is obliged to present the collection order to the payer's bank. For some reason, the Bank of Russia does not specify the timing of such presentation.
When making payments by collection orders, “non-standard” orders provided for in clause 1.11 of Regulation No. 383-P may be used.

Payments by checks
Regarding this form of payment, which is quite exotic today, the regulator was extremely laconic. It would probably be possible to do without this section altogether in Regulation No. 383-P, but you can’t erase words from the Civil Code, so we had to comply.
As a result, checks received several paragraphs, on the basis of which a bank wishing to work with them can develop internal rules, practically without limiting their fantasies: settlements with checks are carried out in accordance with federal law and agreement; the check must contain the details established by federal law, and may also contain details determined by the credit institution; the form of the check is established by the credit institution; the credit institution is obliged to verify the authenticity of the check, as well as that the bearer of the check is the person authorized by it; checks from credit institutions are used when transferring funds, with the exception of transfers of funds by the Bank of Russia.
There is not even a mention of whether the check can be issued electronically or only in paper form.
Let us add that the check in this case serves as an order, but not as a settlement (payment) document. Based on the check presented for payment, the credit institution must generate its settlement (payment order) or cash register (expenditure) cash order) document, thereby justifying the movement of funds.

Direct debit
And in this section, the requirements of the Bank of Russia are stated quite briefly.
Payments in the form of transfer of funds at the request of the recipient of funds (direct debit) are carried out in the manner established by federal law, in accordance with the requirements of chapters 1, 2 and 4 of Regulation No. 383-P.
The recipient of the funds may be a bank, including the payer's bank (for example, in the case when a direct debit is used to repay the borrower's debt on a loan from his bank).
When making non-cash payments in the form of transfer of funds at the request of the recipient of funds, the following applies:
— payment request;
- other (“non-standard”) order of the recipient of funds.
It should be noted that collection orders are not used with this payment method, despite their external similarity to payment requests.
It is interesting that the Bank of Russia did not indicate the need for the payer’s bank to draw up a settlement document (payment request) upon receipt of a “non-standard” order when making payments by direct debit, as is provided for when making payments by collection orders.
If the recipient of the funds is a bank, funds can be written off from the bank account of the payer client, subject to the payer’s acceptance given in advance, by the bank in accordance with the bank account agreement on the basis of a bank order drawn up by the bank.
The payment request is drawn up, submitted, accepted for execution and executed electronically or on paper.
The payment request can be submitted to the payer's bank through the recipient's bank or directly to the payer's bank.
A payment request submitted through the recipient's bank is valid for submission to the recipient's bank within 10 calendar days from the date of its preparation.

Conclusion
A new regulatory act of the Bank of Russia regulating transfers has just come into force, and therefore it is too early to talk about its practical applicability. However, we can say with confidence that clarifications, changes and additions to Regulation No. 383-P will not keep you waiting: quite a lot of nuances of non-cash payments remain undisclosed. At the same time, the topic of the document concerns not only all credit institutions in Russia, but also their clients - organizations and individuals.
In addition, the legislation on the national payment system itself will undergo changes in the near future; which means that by-laws, including those issued by the Bank of Russia, will also not avoid this fate.
Therefore, we will probably return to this topic later.
In the meantime, credit institutions should focus on internal documentation: monitoring contracts with clients for their compliance with the new requirements of the Bank of Russia and developing internal documents on non-cash payments.

M. Posadskaya, banking methodologist

The article discusses changes in the conduct of payment transactions by commercial banks in connection with the introduction of a new regulatory document of the Bank of Russia - Regulation No. 383P, put into effect in connection with the adoption of the law “On the National Payment System” in 2011. The changes made by the Regulator to the operation of non-cash payment forms were analyzed in detail: they were supplemented. Banking operations involving settlements using electronic funds have been legalized. Settlements using letters of credit and transfers of funds at the request of the recipient - direct debit - have become even closer to international standards. However, despite the changes introduced to the legal component of settlement operations, commercial banks are sometimes faced with different interpretations the same concepts in different legal acts. As a result, in practice, banks sometimes have to resolve problems in the courts regarding the legality of their actions. The study reveals what problems exist in the current legislation regarding payment transactions and how to solve them.

settlements and payments.

electronic money

non-cash payments

direct debit

money transfer

payment systems

1. Civil Code of the Russian Federation (Civil Code of the Russian Federation). Part 2 dated January 26, 1996 No. 14-FZ Chapter 46. (http://www.grazkodeks.ru/glava/gzk-glava-46/).

2. Law “On the National Payment System” No. 161 Federal Law of June 27, 2011. – “Rossiyskaya Gazeta” dated 06/30/2011, Federal Issue No. 5515.

3. Law “On financial lease (leasing)” No. 83FZ dated 05/08/2010. – “ Russian newspaper» dated 05/12/2010, Federal Issue No. 5179.

4. Regulations of the Central Bank of the Russian Federation No. 222-P “On non-cash payments by individuals in the Russian Federation” dated 04/01/2002.

5. Regulations of the Central Bank of the Russian Federation No. 383-P “On the rules for transferring funds” dated June 29, 2012.

6. Report by A. V. Zhadobin at the meeting of the Committee on Payment Systems and Bank Transfers of the Association of Banks of the North-West, held on October 31, 2012.

7. Directive of the European Parliament and of the Concil 2000|46|EC of18/09/2000 “On the tak-ing up, Prudential supervision of the business of the business of electronic money institutions”//OJL.275, 10.27.2000)Art.1).

More than a year ago, Federal Law No. 161 FZ “On the National Payment System” came into force, which gives broad powers to participants in the payment market. The regulator, in turn, this summer issued a number of regulatory documents relating to various issues both the functioning of the systemically important payment system of the Bank of Russia and all other payment systems.

As part of the issued package of regulations, one of the fundamental documents relating to almost all subjects of settlement legal relations is Regulation No. 383-P “On the rules for the transfer of funds”, which replaced Regulation No. 2-P “On non-cash payments in the territory of the Russian Federation” . Analyzing the new standard, first of all, it should be concluded that with the use of new modern technologies that have affected all sectors of the economy today, and the banking system is no exception, the basis of all activities of payment systems is not the service of non-cash payments, but the implementation of transfers funds by operators of payment systems carried out in one form or another. Thus, there has been an expansion of the range of activities of banks in the field of payment systems, which is now enshrined at the legislative level, namely the procedure for making payments with electronic money. In addition, this document clearly defined the list of organizations that can carry out “transfer of funds”, because This term, introduced by Law 161 Federal Law, was not previously designated in any way in the Russian legal field.

According to this document, payment system operators can now determine the form of payment and settlement documents depending on the status of the client’s transition. Those. the client gives an order to transfer funds, which can be presented in the following forms of payment documents: payment order; collection order; payment request and payment order. However, taking into account that 6 forms of non-cash payments are defined (previously 4 forms), namely: settlements by payment orders; settlements under a letter of credit; settlements by collection orders; payments by checks; settlements in the form of transfer of funds at the request of the recipient of funds (direct debit); settlements in the form of electronic money transfer, the operator can choose the form of the client’s order, provided that the transfer order does not involve the use of the above standard forms of settlement documents. The form of the order must be described in internal bank documents (this norm comes into force on 07.2013). Thus, credit institutions are given great opportunities to meet the needs of clients to provide the latter with all payment services available on the market.

In addition, since the letter of credit form of payment now does not imply the use of a strictly defined specific format of the payment document, banks can use the whole variety of conditions for this form of payment, including using international standards settlements under a letter of credit (Universal Rules and Customs for Documentary Letters of Credit UPS 600). Thus, the regulator provided the opportunity for banks to determine their own capabilities in providing this type of settlement services.

As for such a form of payment as direct debit, here the Regulator, similar to the letter of credit form of payment, tried to define it in accordance with the international approach to operations for transferring funds at the request of the recipient. In general, this form still applies to collection settlements, however, there are changes in the conceptual apparatus of payment instruments and partly directly in the form of settlements itself, namely: the format of the letter of credit document has been abolished, its form has become arbitrary, only the presence of mandatory details is required for its compliance.

Let's consider new uniform non-cash payments - settlements in the form of transfer of electronic funds. Let us clarify that direct transactions with such a tool as electronic money transfer appeared on the market for a relatively long time. However legal status This form of payment has only emerged today. The widespread development of this form of payment in banks began with the advent of remote banking. Today, the turnover of the electronic money market is about 60 billion rubles. Regarding the regulatory and legislative basis of this form of payment, the following can be said. Law 161FZ defines 2 concepts: electronic money and electronic means of payment. What is the difference between these concepts?

According to Article 3 of Law 161 Federal Law, electronic money is, first of all, electronic money, which has its own characteristics, namely:

they must be previously provided by the client (potential payer) to another person;
this other entity may be a bank, financial institution or other payment system operator who will act as a potential settlement intermediary. Moreover, he will carry out this operation without opening a bank account for the paying client;
and lastly, the transfer of electronic money to third parties is possible only on the condition that the subject of payment legal relations, namely the recipient of these funds, has the right to use this form of payment.

In general, we must agree that, despite the difficulty of defining this concept, there is finally a definition of electronic money at the legislative level.

Let us clarify that according to the EU Directive, the concept of electronic money includes: monetary value, which is a claim on the issuer, which:

stored on an electronic device;
issued after receipt of funds in an amount not less than the volume of obligations assumed;
accepted as a means of payment not only by the issuer, but also by other companies."

In our opinion, it is more understandable and more clearly reflects the essence of this payment instrument. It concentrates both the composition of a given medium and its economic content.

Let us return, however, to Russian legislation. As mentioned above, Law 161-FZ defines another concept relating to this form of payment - the concept of electronic means of payment. The Law states that an electronic means of payment is a means and (or) method that allows a client of a money transfer operator to draw up, certify and transmit orders for the purpose of transferring funds within the framework of applicable forms of non-cash payments using various telecommunications means of information transmission, including including payment cards, as well as other technical devices. Thus, we see that the concept of electronic money, according to Russian legislation, is determined by the combination of these two concepts: the transfer of electronic money using electronic means of payment.

Credit organizations carry out transfers of funds (including electronic ones) in two ways: with the opening of bank accounts and without opening them (clause 1.4 of the Regulations of the Central Bank of the Russian Federation No. 383P - hereinafter referred to as: Rules...). In positions 3, 4, 5, 6 of this paragraph, the list of banking operations performed using electronic money is clearly defined and named, namely:

for the transfer of electronic money, they can be accepted in cash exclusively from individuals and, conversely, when transferring electronic money, the bank can issue them in cash, again only to individuals;
in addition, provided that there is a balance of electronic funds, banks do not have the right to charge interest on them (in this case, an operation to place funds must be carried out). Although other cash balances held in bank accounts, such as current accounts, demand accounts, etc., may accrue interest.

You should also dwell on the following changes made to the conceptual apparatus of payment relationships. This document (Regulation No. 383P) identifies the concepts of payment (settlement) documents, however, if we turn to the international practice of conducting payment and settlement transactions, it should be remembered that there is the concept of payment as the fulfillment by the debtor of his obligations through the irrevocable transfer to the creditor of a claim acceptable to him. And the concept of settlement as the final settlement of the obligations of the parties and representing the completion of the payment transaction, i.e. receipt of funds to the lender's bank account. The question arises: why are the different interpretations of these concepts not taken into account in the analyzed document?!

The Civil Code includes the concept of settlement transactions (Part 2, Chapter 46, Articles 866, 874, etc.), in some regulatory documents similar transactions are called payment transactions. In Regulation No. 383, these transactions are identified so that there are no disagreements. Most likely, the developers of this document were guided by these aspects.

You should also dwell on the definition of a client’s standing order (clause 1.15). This provision existed previously in the Regulation of the Central Bank of the Russian Federation No. 222P and applied only to individuals. Now this norm applies to all subjects of settlement legal relations, both individuals and legal entities. As part of further regulation of this issue, it was determined that an event (condition) regarding a long-term order from the payer client to the payer bank can be either one-time or periodic. There may also be a long-term order from the recipient client to the recipient bank to credit funds to the recipient client. Moreover, these instructions are not an obligation, but a right of the Bank.

It is necessary to dwell separately on paper and electronic forms of payment (settlement) documents. The form of the document when transferring funds is determined by the payment initiator. If there is electronic form document when carrying out a payment transaction, all information about the payment is stored in the bank in electronic form and can be reproduced on paper if necessary, for example, upon request (clause 1.23 of the Rules...). Let us clarify that Regulation 383P defines the standards for settlement documents (Appendices 2-10 of the Rules...). However, in the practice of Sberbank of Russia, a payment document is not generated in a specific form of non-cash payments, such as a payment order, defined for documents of this type, but a receipt for the transaction is printed. This form is provided for by the availability of individual internal technologies for transferring funds. However, if necessary, Sberbank also generates a payment document with all the details inherent in this type of a certain form of non-cash payments.

According to clause 2.3 of the Rules, the client’s order can be certified by the right of a handwritten signature, its equivalent, electronic signature, various codes or passwords. From the new year 2013, according to the new law on accounting, payment documents legal entities will be valid without the signature of the chief accountant. Thus, the control signature of the chief accountant on payment documents is canceled. We see a reform of the institution of the second signature; it will exist independently and can be provided to any responsible person.

The changes affected the validity period of settlement documents. The documents are now valid for 10 days, including the day of issue. Previously it sounded: “...not counting the day of his discharge.”

A broader effect is defined for a payment order, which can be used by both the client and the bank when conducting settlement transactions by mutual agreement.

When making collection payments, the approach to accepting payment documents has changed. When using a form such as direct debit (clause 5.10 of the Rules...), acceptance has become necessary. Acceptance can be given in two forms: 1) pre-given acceptance; 2) subsequent acceptance. The mechanism used in this case is exclusively contractual and is determined by the parties to the transaction being concluded.

When using collection orders in calculations, you should pay attention to the following circumstances. If the main agreement concluded between the client and the bank does not provide for granting the bank the right to execute this banking transaction, the bank has the right not to fulfill it.

However, clause 1 of Article 13 of the Law “On Leasing” states that if leasing payments are late, you can send a request for payment from the lessee client to the lessee’s Bank. An unauthorized person may issue a payment document in repayment of amounts on lease payments; in this case, the bank has the right to request additional documents regarding this leasing transaction in order to verify the legitimacy of this write-off, and only in this case can it decide to pay or reject the submitted claim.

In the practice of banks, there have been cases when banks fulfilled the requirements for lease payments, and then had lawsuits from their clients regarding the incompetence of these write-offs. Unfortunately, according to existing legislation, the bank is obliged to fulfill the demand set to write off lease payments (clause 7.4 of the Rules...), but in the event of presentation of forged documents, the bank is not protected in any way and will be forced to decide this question about the eligibility of write-off in court, therefore, before performing this operation, it is necessary to carefully check the eligibility of the documents to be written off.

The changes also affected the card index. Previously, there was file cabinet No. 1, related to the peculiarities of document flow, and it took into account documents awaiting acceptance, and file cabinet No. 2, which contained documents that were not paid on time due to the lack of funds in the payer’s account. Now there are 3 types of accounting: instead of card index No. 1, you can keep unsystematic accounting, since according to Regulation No. 383P, an acceptance of payment must be given.

Another priority is related to the suspension, in accordance with federal law, of transactions on the payer’s bank account. Those orders that are in the queue of orders not executed on time and subject to suspension are placed in the queue of orders awaiting permission to carry out operations. Now it's a separate queue. The last queue is still associated with waiting for the payer's acceptance.

Let us dwell on one more form of non-cash payments - checks. Regulation No. 383P now also does not define the form of this document, as for a letter of credit, however, a set of mandatory details for these forms of payment is still defined.

And the last thing I would like to draw your attention to. When identifying the payer/recipient of electronic funds, according to the Regulations, there must be 2 details, one of which is the account number, and the second is determined by the bank. This detail can be your full name, TIN, etc. Previously, the client’s last name, first name, and patronymic were considered mandatory details, and many banks today advocate returning to the previous conditions.

In addition, there are disagreements between Regulation No. 383P and 161FZ regarding the storage periods for information when transferring electronic funds, which, of course, requires uniformity.

Many public organizations, such as the Committee on Payment Systems at the Association of Banks of the North-West, are today making proposals to introduce a unified approach to standards for payment transactions, which is certainly justified, and banks will have fewer risks associated with payments .

Reviewers:

Radkovskaya N.P., Doctor of Economics, Professor, Professor of the Department of Banking of St. Petersburg State University of Economics and Finance, St. Petersburg.

Lebedeva M.E., Doctor of Economics, Associate Professor, Professor of the Department of Banking of St. Petersburg State University of Economics and Finance, St. Petersburg.

According to 383P, one of the forms of settlements is now officially listed as settlements using electronic money transfers

Clause 1.10 of Regulation No. 383 P. Document forms are given in Appendices 1 and 8 to this Regulation. These orders are applied within the framework of non-cash payment forms provided for in paragraph 1.1 of these Regulations. Forms of payment order, collection order, payment request, payment order on paper are given in Appendices 2, 4, 6 and 9 to Regulation No. 383P

RBS - remote banking service.

Electronic money - money that is previously provided by one person (the person who provided the money) to another person, taking into account information about the amount of money provided without opening a bank account (obliged person), to fulfill the monetary obligations of the person who provided the money to third parties persons and in respect of which the person who provided the funds has the right to transmit orders exclusively using electronic means of payment. At the same time, funds received by organizations carrying out professional activity in the securities market, clearing activities and (or) activities for managing investment funds, mutual funds and non-state pension funds and recording information on the amount of funds provided without opening a bank account in accordance with the legislation regulating the activities of these organizations.

Bibliographic link

Baidukova N.V. COMMENT ON THE APPLICATION OF BANK OF RUSSIA REGULATIONS No. 383P “ON THE RULES FOR FUNDS TRANSFERS” IN THE PRACTICE OF CREDIT INSTITUTIONS // Contemporary issues science and education. – 2013. – No. 1.;
URL: http://science-education.ru/ru/article/view?id=8382 (access date: 06/29/2019). We bring to your attention magazines published by the publishing house "Academy of Natural Sciences"